426 Pa. 581 | Pa. | 1967
Opinion by
In this appeal by the Board of Property Assessment, Appeals and Review of Allegheny County (Board) the issues are identical with those presented in the appeal of the Board in the case of property owned by Massachusetts Mutual Life Insurance Company decided this day. The assessment ivas $1,396,200; the expert witness for Stanley Company of America, Inc., testified to a fair market value of $1,200,000; the Board’s witness testified to an “actual market value” of $2,140,-
What we have said in the Massachusetts Mutual case applies here as well. The order of the court below is affirmed.